joint auditとは 意味・読み方・使い方

Cases where division of audit work based upon joint audit agreements was not made are observed.発音を聞く 例文帳に追加

共同監査協定書を締結していない状況等が見られている。 - 金融庁

To the extent examined in the inspections, the Board found that all of the Big Four firms were insufficient in quality control as a firm, specifically in the systematic management of audit engagements that ensures quality control of audits.In particular, deficiencies were identified in the overall management of audit engagements, auditors’ independence, acceptance of new clients and client retention, performance of audit works, audit working papers, internal review of audit engagements, supervision of the quality control system, joint audits, systematic audits, etc.発音を聞く 例文帳に追加

具体的には、業務運営全般、独立性、監査契約の新規締結・更新、監査業務の遂行、監査調書、監査業務に係る審査、品質管理システムの監視、共同監査、組織的監査等に関して不十分なものが認められる。 - 金融庁

Cases and problems regarding the performance of joint audits (such as allocation of audit work, etc.) are mentioned.発音を聞く 例文帳に追加

共同監査の遂行（監査業務の分担等）に係る指摘事例及び問題点を記載。 - 金融庁

At each of the firms, especially where joint audits were implemented by the Big Four firms, cases were found where an audit team did not have sufficient communication with the other audit team because the firms had not clearly agreed upon the concrete policies and procedures for the joint audit, or, once particular roles had been assigned to the other party, the audit team left them entirely up to the other audit team in charge.発音を聞く 例文帳に追加

各法人ともに、特に４大監査法人間で共同監査を実施する場合、当該共同監査に関する具体的な方針と手続の整備が不十分で、共同監査を行う両法人の当事者間における意思疎通が不十分な事例、役割分担した事項については相手方法人の担当者任せとなっている事例等が認められる。 - 金融庁

Each firm performs joint audits.Besides joint audits with small audit firms, the Big Four firms sometimes conduct joint audits among themselves.発音を聞く 例文帳に追加

各法人ともに、共同監査を実施している。小規模の監査事務所との共同監査のほか、４大監査法人同士で共同監査を実施している事例も認められる。 - 金融庁

As for improvements to the “performance of audit engagements” and “joint audits,” both of which were highlighted during the previous inspection, there were no problems worthy of mention in respect to these at any of the firms.発音を聞く 例文帳に追加

なお、前回の検査での指摘事項である「監査業務の遂行」及び「共同監査」に関する改善状況については、各法人ともに特に指摘すべき問題点は認められなかった。 - 金融庁

Each firm formulates policies and procedures with regard to joint audits in its audit manuals, pursuant to Auditing Standards Board Report No. 12 of the JICPA, and based upon these, conducts joints audits.発音を聞く 例文帳に追加

各法人は監査基準委員会報告書第12号に基づき、監査マニュアルに共同監査に関する方針と手続を策定し、これらに従って共同監査を実施している。 - 金融庁